Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 13 - SALES TAX - PUBLISHING CLASSIFICATION
Section R15-5-1303 - Definitions
Universal Citation: AZ Admin Code R 15-5-1303
Current through Register Vol. 30, No. 38, September 20, 2024
A. A "publisher" is one who manufactures and distributes a publication from a point within this state.
B. The term "publication" includes books, newspapers, magazines, music, periodicals, and any other literary work.
C. Effective 9/12/75, the term "publication" shall specifically exclude books. Sales of books directly to a final consumer, however, are taxable under the retail classification (see Article 18).
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